https://www.taxtmi.com/caselaws?id=105285 Confiscation of a conveyance under Section 115(2) of the Customs Act, 1962 requires material showing the owner's or driver's knowledge, or conscious involvement, in transporting smuggled goods. On the facts noted, the record did not establish that the jeep owner participated in smuggling, and the statements of the driver and khalasi did not prove awareness that the packets contained foreign-origin contraband. Mere use of the jeep on hire, without proof of such knowledge, was insufficient to attract confiscation. The confiscation order was therefore set aside with consequential relief. en-us Tue, 28 Aug 2001 00:00:00 +0530 Mon, 05 Mar 2012 11:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105285 Confiscation of a conveyance under Section 115(2) of the Customs Act, 1962 requires material showing the owner's or driver's knowledge, or conscious involvement, in transporting smuggled goods. On the facts noted, the record did not establish that the jeep owner participated in smuggling, and the statements of the driver and khalasi did not prove awareness that the packets contained foreign-origin contraband. Mere use of the jeep on hire, without proof of such knowledge, was insufficient to attract confiscation. The confiscation order was therefore set aside with consequential relief. Case-Laws Customs Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105285